2002 (7) TMI 319

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....raman, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - By this Revenue appeal, the revenue is aggrieved with the Order-in-Appeal No. 3/98 (M-II), dated 27-1-98 by which the Commissioner has held that refrigerating machinery manufactured by the assessee falls under Chapter heading 84.18 of the Central Excise Tariff Act, 1985 as it specifically covers refrigeratin....

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....tory notes of HSN at page 1271 which gave a list of goods not covered by Heading 84.19 and Sl. No. (h) clearly excluded 'Refrigerating machinery and heat pumps of heading 84.18'. It was also pointed out that Heading 84.19 refer to only machinery, plant or laboratory equipment which carry out processes described therein and clearly do not refer to refrigerating machinery. Heading 84.18 clearly refe....

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....84.18. He also referred to the affidavit of one Shri C. Narendran, Partner of the assessee's firm, who has given the details of the refrigerating equipment and clearly affirming that the temperature of the equipment would be below zero degree i.e. to the extent of MINUS 20°C and hence the Counsel submits that the Commissioner (Appeals) order does not suffer from any illegality or infirmity. He....

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.... using refrigeration circuit under chapter sub-heading 8418.69 of the Customs Tariff Act, 1975 and rejected the revenue's plea for classification under Chapter heading 85.17. He submits that the issue is covered by these two judgments and hence appeal of the revenue should be dismissed. 5. On a careful consideration of the submissions, and on a perusal of the entire material on record, we ....